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information. Attached to petitioner's motion for litigation and
administrative costs is a letter dated April 23, 1994, addressed
to respondent's representative. The letter reflects that a
facsimile was sent to respondent on April 22, 1994, which
included a copy of the promissory note and the judgment of
divorce.
In a statutory notice of deficiency, dated September 30,
1994, respondent determined that petitioner failed to report
alimony income in the amount of $12,152. Respondent also
determined a penalty pursuant to section 6662(a) in the amount of
$359.20. Petitioner filed a petition with the Court seeking a
redetermination of the deficiency on October 6, 1994. Respondent
filed her answer on November 30, 1994. The parties, on June 9,
1995, filed a Stipulation of Settlement which reflected their
agreement to all issues in the case. The document reflects no
deficiency or "addition to tax" pursuant to "section 6662" for
1990.2 Petitioner requests this Court to award her reasonable
administrative and litigation costs in the amount of $2,626.
In general, section 7430(a) allows a taxpayer who is a
prevailing party in a civil tax proceeding to recover reasonable
administrative and litigation costs incurred in such proceeding.
2 Initially this document was entered as a stipulated
decision on Mar. 31, 1995. By order dated June 9, 1995, the
Court vacated the decision and filed said document as a
Stipulation of Settlement in order to permit the filing of
petitioner's motion for litigation and administrative costs.
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